Joint Committee on Taxation. If it is determined prior to the filing of the CAP Year return that the tax return, when filed, will result in a refund claim subject to review by the Joint Committee on Taxation (JCT), IRC section 6405 will apply. If IRC section 6405 applies, any closing agreements cannot be executed on behalf of the government until they have been reviewed and approved by the JCT. See IRM 4.36.3.6.2. Pursuant to IRM 8.13.1.4.4.1, closing agreements signed by the Taxpayer will be submitted as part of the original Joint Committee report. If the JCT takes no exception to the report and the proposed closing agreements, the appropriate operating division official may sign the closing agreements. If a Full Acceptance Letter was issued and the post-filing review confirms that the return was filed consistent with the pre-filing resolutions, and there were no additional issues discovered on the return as filed, the AC will prepare the documents necessary for a Joint Committee Specialist to perform a review, prepare the Joint Committee report and submit such report to the JCT. When the JCT has completed its review and sent clearance notification to the IRS, any closing agreements will be executed by the IRS. For a return in which a Partial Acceptance Letter was issued, once all the remaining issues have been fully resolved, the Joint Committee report will be forwarded to the JCT. When the JCT has completed its review and sent clearance notification to the IRS, any closing agreements will be executed by the IRS.
Joint Committee on Taxation. If applicable, a settlement entered into as a result of this Arbitration Proceeding will be reported to the Joint Committee on Taxation in accordance with section 6405. INTERNAL REVENUE SERVICE By: Date: [Taxpayer]
Joint Committee on Taxation. If it is determined at the conclusion of a Pre-CAP examination that there is a refund or credit that is subject to review by the Joint Committee on Taxation (JCT), IRC section 6405 will apply. If IRC section 6405 applies, closing agreements cannot be executed on behalf of the government until they have been reviewed and approved by the JCT. See IRM 4.36.3.6.2. Pursuant to IRM 8.13.1.4.6.1, closing agreements signed by the Taxpayer will be submitted as part of the original Joint Committee report. If the JCT takes no exception to the report and the proposed closing agreements, the appropriate operating division official may sign the closing agreements.
Joint Committee on Taxation. For salaries and expenses of the Joint Com- mittee on Taxation, $6,733,000, to be disbursed by the Chief Administrative Officer of the House. For other joint items, as follows: Office of the Attending Physician For medical supplies, equipment, and contin- gent expenses of the emergency rooms, and for the Attending Physician and his assistants, in- cluding: (1) an allowance of $1,500 per month to the Attending Physician; (2) an allowance of $500 per month each to three medical officers while on duty in the Office of the Attending Physician; (3) an allowance of $500 per month to two assistants and $400 per month each not to exceed 11 assistants on the basis heretofore pro- vided for such assistants; and (4) $1,253,904 for reimbursement to the Department of the Navy for expenses incurred for staff and equipment assigned to the Office of the Attending Physi- cian, which shall be advanced and credited to the applicable appropriation or appropriations from which such salaries, allowances, and other expenses are payable and shall be available for all the purposes thereof, $1,865,000, to be dis- bursed by the Chief Administrative Officer of the House of Representatives. Capitol Police Board Capitol Police salaries For the Capitol Police Board for salaries of of- ficers, members, and employees of the Capitol Police, including overtime, hazardous duty pay differential, clothing allowance of not more than $600 each for members required to wear ci- vilian attire, and Government contributions for health, retirement, Social Security, and other applicable employee benefits, $113,044,000, of which $55,239,000 is provided to the Sergeant at Arms of the House of Representatives, to be dis- bursed by the Chief Administrative Officer of the House, and $57,805,000 is provided to the Sergeant at Arms and Doorkeeper of the Senate, to be disbursed by the Secretary of the Senate: Provided, That, of the amounts appropriated under this heading, such amounts as may be necessary may be transferred between the Ser- geant at Arms of the House of Representatives and the Sergeant at Arms and Doorkeeper of the Senate, upon approval of the Committee on Ap- propriations of the House of Representatives and the Committee on Appropriations of the Senate.
